please Identify source and use of cash for each account in the statement of financial position

and prepare a statement of cash flows via the indirect method

and the cash flow from operating activities via direct method. thank you

Total School Supplies, Ltd. Income Statement For the Year Ended December 31, 2015 Revenues $132,000 58,000 Cost of Goods Sold Gross Profit 74,000 Operating Expenses Depreciation Expense Wages Expense $ 12,000 35,600 8,400 Other Expenses Total Operating Expenses 56,000 Income Before Taxes 18,000 7,200 Income Taxes (40%) $ Net Income 10,800 Cash $ 3,9001 s z 100 24,200 22.200 2,000 2,500 3,000 2,200 12.700 10,500 45.000 45.300 27,700 18,600 (6,200) 172,000 (33,700) 159,800 (3,800) 117,000 (24.100) 107,700 $ 204,800 $ 153,000 Accounts Receivable Packaging Supplies Prepaid Insurance Inventory Total Current Assets Capital Assets Store Equipment Accumulated Depreciation, Store Equipment Delivery Trucks Accumulated Depreciation Delivery Trucks Total Capital Assets Total Assets Current Liabilities Accounts Payable Income Tax Payable Total Current Liabilities Long-Term Liabilities Long-Term Notes Payable Bank Loan Total Long-Term Liabilities Shareholders' Equity Common Shares Retained Earnings Total Shareholders' Equity Total Liabilities and Shareholders' Equity $ 24,200||$ 14,300 4,900 4,400 29,100 18,700 31.200 36,800 72.000 46,000 108,800 77 200 35,100 35, 100 22.000 31,800 66.900 57.100 $ 204,800 $ 153,000